Ares Dynamic Credit Allocation Fund : Section 19(a) – April 2026
ARDC
Published on 04/30/2026 at 04:15 pm EDT
The following table provides an estimate of the source of the April 30, 2026 distribution made by Ares Dynamic Credit Allocation Fund, Inc. (the "Fund"), based on the Fund's calendar year-to-date activity. This information is being provided pursuant to Section 19(a) of the Investment Company Act of 1940, as amended. This is not intended to be used, nor should it be used, by stockholders in preparing any tax return, determining the amount of any tax due, or for any other tax reporting purposes.
Payable Date
CUSIP
Per Share Distribution
Ordinary Taxable Income
Short-
Term Capital
Gains(1)
Long-
Term Capital
Gains(2)
Return of Capital(3)
Interest-Related
Dividends(4)
4/30/2026
04014F102
$0.1125
$0.1125
$ --
$ --
$ --
31.5750%
(1) Distributions from the Fund's recognized net short-term capital gains. This type of distribution is reported on a stockholder's tax return as ordinary income (to the extent not offset by any short-term capital losses of the stockholder). These distributions, if any, generally are not subject to U.S. withholding tax.
(2) Distributions from the Fund's recognized net long-term capital gains. These distributions, if any, generally are not subject to U.S. withholding tax.
(3) This amount may represent a return of the stockholders' principal, unrealized capital gains that may be recognized prior to the Fund's calendar year-end, or some combination thereof. These distributions, if any, generally are not subject to U.S. withholding tax.
(4) Percentage of distributions which are Interest-Related Dividends (commonly referred as Qualified Interest Income) in accordance with IRC §871(k), that may be exempt from U.S. withholding tax when distributed to non-U.S. stockholders.
The tax status of distributions for a tax year depends on the Fund's total amount of taxable income for the year, therefore, the tax status cannot be confirmed until after the end of the tax year. Accordingly, the Fund's distributions for the tax year may be recharacterized later based upon subsequent events.
In 2027, the Fund will send to stockholders such tax information reporting forms (e.g., Internal Revenue Service Form 1099-DIV) as are required by applicable law. Those tax information reporting forms will contain information that the tax authorities require the Fund to provide to stockholders, which includes information about how the Fund is reporting the character of distributions paid by the Fund to the applicable tax authorities along with other information required to be reported under applicable law.
The Ares Dynamic Credit Allocation Fund
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Ares Dynamic Credit Allocation Fund Inc. published this content on April 30, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on April 30, 2026 at 20:14 UTC.